I received the M12 for an audition and, per Marcin of JCat, gave it 100 hours of run time before doing any serious listening. As I was using a very pedestrian setup for this it was easy to avoid the temptation to listen prematurely. After 130+ hours I can say unequivocally this device has given the SQ of my streaming a tremendous boost, i.e., richer tone with more breadth and depth to the soundstage. Music has both greater subtlety and weight. Their is an addictive liveliness that creates a “they are here” sensation. My system is comprised of Vivaldi One with Vivaldi clock, Conrad-Johnson GAT2 preamp, VAC 200iq mono blocs, and Raidho D2.1 speakers. I have not heard the much discussed SOtM switch so I am unable to shed any light on how they compare. I can only say preliminarily I am quite impressed with the M12!